Atif Ali Qureshi V. The Income Tax Officer, Income-Tax Department, Ward-7(2)(3) and The Income Tax Officer, National Faceless Assessment Centre

WP/36677/2025

AI Insights

The case involves Atif Ali Qureshi, the petitioner, who challenged the orders and notices issued by the Income Tax Department under various sections of the Income Tax Act, 1961, for the assessment year 2020-21. The petitioner contended that he was unable to respond to the notices due to them being sent to his auditor's email during the COVID-19 period, and claimed that this led to his unawareness and inability to contest the proceedings. The court, considering the petitioner's circumstances and the bona fide reasons provided, decided to set aside the impugned orders and remit the matter back for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822399 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-12-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUSHAL TIWARI
• Assessee Lawyers: PRATIBHA R
• Keywords: Assessment; Income Tax; Legal Proceedings; Notice; Writ petition
• Section: 147; 144; 144B; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.36677 OF 2025 (T-IT) BETWEEN: ATIF ALI QURESHI AGED ABOUT 36 YEARS SON OF ILYAZ ALI QURESHI NO.76, EAST STREET NEELASANDRA BANGALORE - 560047 PAN NO.AAIPQ3158M MOBILE NO.9980380007 MAIL ID [e-mail] …PETITIONER (BY SMT. PRATIBHA R, ADVOCATE) AND: 1. THE INCOME TAX OFFICER INCOME-TAX DEPARTMENT WARD-7(2)(3), BMTC BUILDING 80 FEET ROAD, 6TH BLOCK NEAR KHB GAMES VILLAGE KORAMANGALA BANGALORE 560095 2. THE INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE Printed from counselvise.com Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 NORTH BLOCK DELHI - 110001 …RESPONDENTS (BY SRI.SUSHAL TIWARI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION, QUASHING THE IMPUGNED ORDERS PASSED BY R-1 IN ITBA/ AST/ F/148A/2023-24/1062131426(1) DTD 06.03.2024 AY 2020-21 WHICH IS PRODUCED AT ANNX-B AS BEING PERVERSE, ILLEGAL AND UNSUSTAINABLE IN LAW, THEREBY DIRECTING R-1 TO CANCEL THE ORDER PASSED U/SEC.148A(d) OF THE ACT AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: \"a. Issue a writ in the nature of certiorari, mandamus, prohibition or any other appropriate writ, order or direction quashing the impugned orders passed by Respondent No.1 in ITBA/AST/F/148A/2023-24/1062131426(1) dated 06.03.2024 AY-2020-21 which is produced at Annexure-B as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1, to cancel the order passed U/s 148A(d) of the Act. b. Issue a writ in the nature of certiorari, mandamus, prohibition or any other appropriate writ, order or direction Printed from counselvise.com - 3 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 quashing the impugned orders passed by Respondent No.1 in ITBA/AST/S/147/2024-25/1073271476(1) dated 14.02.2025 AY-2020-21 which is produced at Annexure -D, as being perverse, illegal and unsustainable in law, thereby directing Respondent No.1 to cancel the order passed under Section 147 r w s 144 r w s 144B of the Act. c. Issue a writ in the nature of certiorari, mandamus, prohibition or any other appropriate writ, order or direction quashing the impugned demand issued by the respondent No.1 in ITBA/AST/S/148_1/2023-24/1062131481(1) dated 06.03.2024 AY - 2020-21 (Annexure-C). d. Issue any other writ, order or direction in favour of the petitioner, which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.\" 2. Heard learned counsel for the parties and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that notice issued by the respondents under Section 148A(b) of the Income Tax Act, 1961 (for short, ‘IT Act’) dated 15.02.2024 was not served on the petitioner but the same was sent to the email-ID, which belongs to the Auditor of the petitioner during the COVID-19 period and the Printed from counselvise.com - 4 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 said Auditor has neither submitted any reply to the said notice nor informed the petitioner regarding the same. The said notice as well as all the further notices went un-noticed by the petitioner and hence, he could not file reply/ documents and contest the proceedings. It is submitted that the inability and omission on the part of the petitioner to submit reply / response along with documents to the Section 148A(b) of 'IT Act' notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, if one more opportunity is provided to the petitioner to do so by setting aside the impugned orders and notices, the petitioner would do so and respondents may be directed to proceed further in accordance with law. 4. Per-contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order would indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to Section 148A(b) notice. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit a reply along with Printed from counselvise.com - 5 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 documents to Section 148A(b) notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned order at Annexure – B dated 06.03.2024 passed under Section 148A(d) of the Income Tax Act, the Assessment Order dated 14.02.2025 at Annexure-D and the impugned notice dated 06.03.2024 at Annexure -C and subsequent notice / orders, etc., and remit the matter back to respondent No.1 for reconsideration afresh from the stage of submitting of reply by the petitioner to the notice under Section 148A(b) of the 'IT Act' and to proceed further in accordance with law. 6. In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) Impugned orders/notice dated 06.03.2024, 06.03.2024 and 14.02.2025 at Annexures - B, C and D respectively are hereby set aside. Printed from counselvise.com - 6 - HC-KAR NC: 2025:KHC:51902 WP No. 36677 of 2025 (iii) Matter is remitted back to respondent No.1 for reconsideration afresh in accordance with law from the stage of submitting of reply to the Notice under Section 148A(b) of 'IT Act' dated 15.02.2024. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE NBM List No.: 2 Sl No.: 12 Printed from counselvise.com "